PENGARUH EFFECTIVE TAX RATE, KUALITAS AUDIT DAN FINANCIAL LEVERAGE TERHADAP AGGRESSIVENESS OF TRANSFER PRICING: STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS DI ASEAN-6 TAHUN 2016-2022

Dewi, Ine Ratna (2024) PENGARUH EFFECTIVE TAX RATE, KUALITAS AUDIT DAN FINANCIAL LEVERAGE TERHADAP AGGRESSIVENESS OF TRANSFER PRICING: STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS DI ASEAN-6 TAHUN 2016-2022. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh effective tax rate, kualitas audit dan financial leverage terhadap aggressiveness of transfer pricing pada perusahaan consumer goods di ASEAN-6. Penarikan sampel penelitian dengan menggunakan teknik purposive sampling menghasilkan 103 perusahaan consumer goods di ASEAN-6 (Filipina, Indonesia, Malaysia, Singapura, Thailand dan Vietnam) yang diperoleh dari basis data komersial Orbis BvD periode tahun 2016 2022. Pengujian statistik dilakukan dengan metode regresi data panel dan model estimasi Panel-Corrected Standard Error (PCSE). Hasil penelitian membuktikan bahwa perusahaan yang memiliki ETR yang rendah memiliki tingkat aggressiveness of transfer pricing yang tinggi. Hasil pengujian secara konsisten membuktikan bahwa effective tax rate berpengaruh negatif terhadap tingkat aggressiveness of transfer pricing. Perbedaan tarif pajak antaryurisdiksi mendorong perusahaan untuk melakukan transfer pricing dengan agresif. Sejalan dengan effective tax rate, kualitas audit terbukti memiliki korelasi negatif terhadap aggressiveness of transfer pricing. Perusahaan yang memiliki kualitas audit tinggi cenderung lebih patuh terhadap regulasi, sehingga menurunkan tingkat aggressiveness of transfer pricing perusahaan. Selanjutnya, penelitian ini membuktikan bahwa financial leverage berpengaruh positif terhadap aggressiveness of transfer pricing. Tax benefit atas biaya utang yang bersifat deductible membuat perusahaan lebih menyukai pendanaan utang. Pada akhirnya, penggunaan utang yang eksesif menyebabkan pembebanan bunga yang eksesif pula. Secara simultan, effective tax rate, kualitas audit dan financial leverage berpengaruh terhadap aggressiveness of transfer pricing. Penelitian ini dapat menjadi referensi bagi Direktorat Jenderal Pajak dalam menyusun strategi pengendalian transfer pricing yang semakin agresif dan merumuskan regulasi tentang transfer pricing. This study aims to examine the effect of effective tax rate, audit quality and financial leverage on the aggressiveness of transfer pricing in consumer goods companies in ASEAN-6. The withdrawal of the research sample using purposive sampling technique resulted in 103 consumer goods companies in ASEAN-6 (Philippines, Indonesia, Malaysia, Singapore, Thailand and Vietnam) obtained from the Orbis BvD commercial database for the period 2016-2022. Statistical testing was carried out using the panel data regression method and the Panel-Corrected Standard Error (PCSE) estimation model. The results prove that companies with low ETR have a high level of aggressiveness of transfer pricing. The test results consistently prove that the effective tax rate negatively affects the level of aggressiveness of transfer pricing. Differences in tax rates between jurisdictions encourage companies to conduct aggressive transfer pricing. In line with the effective tax rate, audit quality is proven to have a negative correlation to the aggressiveness of transfer pricing. Companies with high audit quality tend to be more compliant with regulations, thus reducing the aggressiveness of transfer pricing. Furthermore, this study proves that financial leverage positively affects the aggressiveness of transfer pricing. Tax benefit on deductible debt costs make companies prefer debt funding. In the end, the use of excessive debt causes excessive interest expense as well. Simultaneously, effective tax rate, audit quality and financial leverage affect the aggressiveness of transfer pricing. This research can be a reference for the Directorate General of Taxes in formulating strategies to control more aggressive transfer pricing and formulating regulations on transfer pricing.

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